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Facts
The assessee, a co-operative society, had its case selected for scrutiny. Despite being granted multiple opportunities, the assessee failed to make submissions before the CIT(A)/NFAC. The CIT(A)/NFAC dismissed the appeal ex-parte.
Held
The Tribunal restored the issue to the file of the CIT(A)/NFAC, directing it to grant one final opportunity to the assessee to present its case with requisite details. The assessee was also directed to appear without seeking adjournments.
Key Issues
Whether the CIT(A)/NFAC erred in dismissing the appeal ex-parte without considering the factual dispute regarding the allowance of deduction u/s 80P, and whether the assessee should be granted a final opportunity to present its case.
Sections Cited
80P, 143(1)(a)
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R. K. PANDA
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 23.09.2025 Sr. PS/PS 2 Draft placed before author 23.09.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order